专业与公共:审计话语研究的基本维度与方法建构

Professional and Public:The Basic Dimensions and Method Construction of Audit Discourse Research

作为一种专业话语形态,审计话语具有独特的体系特征,应成为语言学的研究对象之一。本研究重点阐述审计话语研究的基本维度:审计话语的建构、翻译与传播,主要包括从话语生产者和消费者的视角去关注审计话语的分类特色和建构逻辑,审计话语外译的特征策略和术语标准化策略,审计话语的大众传播方式创新和传播效果评估等,以助力讲好中国审计故事。根据审计话语分析的不同维度,可提炼核心概念集群,构建审计语料库;分析传播语境,构建审计话语模型;注重调查反馈,构建审计时空比较机制。同时,可基于审计话语分析,探索政策跟踪审计、审计报告撰写、审计质量评价的智能化,开拓智慧审计的研究与应用领域。

As a professional discourse form, audit discourse has its unique characteristics and should be one of the research objects of linguistics. The paper focuses on the basic dimensions of audit discourse research: the cognitive construction, translation and communication of audit discourse, including its classified characteristics and the logic mechanism of audit discourse construction;the translation strategies and terminology standardization;and the innovative communication and its effects evaluation of audit discourse from the perspectives of discourse producers and consumers. To conduct audit discourse analysis under different dimensions, the research should build audit corpus, construct audit discourse model and spatiotemporal comparison mechanism. At the same time, based on audit discourse analysis, the research could explore the intelligent method of policy tracking audit, audit report writing, and audit quality evaluation, in order to develop intelligent audit.